CYPRUS CHAPTER OF INTERNATIONAL TELECOMMUNICATIONS LAW
[gdlr_row] [gdlr_column size=”1/4″] [/gdlr_column] [gdlr_column size=”3/4″] Sep 20, 2017 Author: Andrea Kallis Parparinou Law Firm: Elias Neocleous & Co LLC Publisher: Juris Publishing, Inc Practice area: Corporate and commercial [/gdlr_column] [/gdlr_row]
Reference rates for Notional Interest Deduction for Greece, Italy and Kazakhstan
Article 9(B) of the Income Tax Law of 2002 as amended provides for a notional interest deduction for tax purposes on new equity capital (paid-up share capital and share premium) injected into companies and permanent establishments of foreign companies on or after 1 January 2015 to finance business assets, calculated by applying a reference rate […]
